January 16, 2002
CLA-2-44:RR:NC:2:230 H86424CATEGORY:CLASSIFICATIONTARIFF NO.:4403.20.0042
Ms. Betty Barney
Norman G. Jensen, Inc.
P.O. Box 3789
Blaine, WA 98231-3789RE: The tariff classification of logs with two roughly sawn sides from Canada
Dear Ms. Barney:
In your letter dated December 14, 2001, on behalf of your client, Weldwood of Canada Ltd., you requested a tariff classification ruling.
The ruling was requested on a product referred to as cants and described as roughly squared logs. Representative pictures of the logs were submitted. The product consists of spruce, pine and fir timber in its natural state as felled with the branches removed. Two opposite sides of the logs have been roughly sawn to facilitate shipping. The remaining two sides of the logs have not been sawn and exhibit their natural state with the bark still present. All of the subject logs contain the heart center of the tree. They reflect the condition of the original tree trunk.
The applicable subheading for the mixed spruce, pine and fir logs with two sawn sides will be 4403.20.0042, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wood in the rough, whether or not stripped of bark or sapwood, or roughly squared; other, coniferous; logs and timber; other fir. The rate of duty will be free.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,